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Section 143(3)22 Section 26316 Section 4014 Disallowance10 Addition to Income10 Section 119 Section 260A8 Revision u/s 2638 Section 194H7 Section 148

RAVI METALLICS LIMITED,ROURKELA vs. PR.CIT, SAMBALPUR

In the result, appeal of the assessee is allowed

ITA 34/CTK/2021[2014-15]Status: DisposedITAT Cuttack05 Jul 2022AY 2014-15

Bench: Shri George Mathan & Shri Arun Khodpiaravi Metallics Limited, I/10, Civil Township, Rourkela-769004 Pan No.Adqps 4031 G ………………Assessee Versus Pr.Cit, Sambalpur ………………..Revenue Shri P.R.Mohanty, Ar For The Assessee Shri M.K.Gautam, Cit-Dr For The Revenue Date Of Hearing : 30/05/2022 Date Of Pronouncement : 30/05/2022 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Pr.Cit, Sambalpur, Passed U/S.263 Of The Act In Case No.Pcit/Sbp/263/26/2018-19, Dated 29.03.2019 For The Assessment Year 2014-2015. Heard On The Question Of Condonation Of Delay 2. On Perusal Of The Record, We Found That The Appeal Of The Assessee Is Barred By 686 Days. In This Regard, Ld. Ar Filed An Application Along With Affidavit For Condonation Of Delay, Wherein It Has Been Submitted That The Delay Occurred In Filing The Present Appeal Is Neither Intentional Nor Deliberate But Due To Unfortunate & Unavoidable Circumstances Beyond

Section 253Section 263

260A has been made, then no application under section 5 of the Limitation Act could be filed. It was also the submission that there is no provision in the Act for condonation of delay and consequently cannot be condoned on this ground also. 5. Having heard to the parties, we found that the assessee in its application has given

RAVI METALLICS LIMITED,ROURKELA vs. PR.CIT, SAMBALPUR

RAVI METALLICS LIMITED,ROURKELA vs. PR.CIT, SAMBALPUR

DCIT, BHUBANESWAR vs. NEELACHAL ISPAT NIGAM LTD., BHUBANESWAR

DCIT, BHUBANESWAR vs. NEELACHAL ISPAT NIGAM LTD., BHUBANESWAR

ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR vs. M/S. NEELACHAL ISPAT NIGAM LIMITED, BHUBANESWAR

DCIT, BHUBANESWAR vs. M/S. NEELACHAL ISPAT NIGAM LIMITED, BHUBANESWAR

ACIT(TDS), BHUBANESWAR vs. NEELACHAL ISPAT NIGAM LIMITED, JAJPUR

ACIT, BHUBANESWAR vs. M/S. NEELACHAL ISPAT NIGAM LTD., BHUBANESWAR

DCIT, BHUBANESWAR vs. M/S. NEELACHAL ISPAT NIGAM LIMITED, BHUBANESWAR

INTEGRAL PUBLICATION PVT LTD,BHUBANESWAR vs. PR. CIT-1,, BHUBANESWAR

DCIT (EXEMPTIONS), BHUBANESWAR vs. M/S. S.M.CHARITABLE EDUCATIONAL TRUST, BHUBANESWAR

DCIT (EXEMPTIONS), BHUBANESWAR vs. M/S. S.M.CHARITABLE EDUCATIONAL TRUST, BHUBANESWAR

DCIT (EXEMPTIONS), BHUBANESWAR vs. M/S. S.M.CHARITABLE EDUCATIONAL TRUST, BHUBANESWAR